The tariff classification of a plastic spool cap fromTaiwan.

NY 861664 April 2, 1991 CLA-2-39:S:N:N3G:221 861664 CATEGORY: Classification TARIFF NO.: 3926.90.9050 Mr. Bruce D. Roberts Miami International Forwarders P.O. Box 523730 Miami, Florida 33152-3730 RE: The tariff classification of a plastic spool cap from Taiwan. Dear Mr. Roberts: In your letter dated March 18, 1991, on behalf of Dyno Merchandise Corp., you requested a tariff classification ruling. The plastic spool cap is a sewing machine accessory used for a type of sewing process known as serging/overlock. Spool caps provide even feeding of thread from standard thread spools. The spool caps are designed to be placed directly on the spool. The applicable subheading for the spool caps will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport